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Difference Advantage Disadvantage and Uses of
Cash Flow Statement & Funds Flow Statement

There are 3 basic financial statements that exist in the area of Financial Management.

1. Balance Sheet.

2. Income Statement.

3. Cash Flow Statement.

4. Fund Flow Statement

The first two statements measure one aspect of performance of the business over a period of time. Cash flow statements signify the changes in the cash and cash equivalents of the business due to the business operations in one time periodFunds flow statements report changes in a business's working capital from its operations in a single time period, but have largely been superseded by cash flow statements.

Title: Difference between Cash Flow & Fund Flow Statement - Description: Which is better, Cash Flow or Fund FlowCash Flow Statement is a statement showing changes in cash position of the firm from one period to another. It explains the inflows (receipts) and outflows (disbursements) of cash over a period of time. The inflows of cash may occur from sale of goods, sale of assets, receipts from debtors, interest, dividend, rent, issue of new shares and debentures, raising of loans, short-term borrowing, etc. The cash outflows may occur on account of purchase of goods, purchase of assets, payment of loans loss on operations, payment of tax and dividend, etc.

A cash flow statement is different from a cash budget. A cash flow statement shows the cash inflows and outflows which have already taken place during a past time period. On the other hand a cash budget shows cash inflows and outflows which are expected to take place during a future time period. In other words, a cash budget is a projected cash flow statement.

Funds Flow Statement states the changes in the working capital of the business in relation to the operations in one time period.

The main components of Working Capital are:

Current Assets

1.    Cash

2.    Receivables

3.    Inventory

Current Liabilities

1.    Payables

Net working capital is the total change in the business's working capital, calculated as total change in current assets minus total change in current liabilities.


FOR EXAMPLE: If the inventory of the business increased from Rs 1,40,000 to Rs 1,60,000, then this increase of Rs 20,000 is the increase in the working capital for the corresponding period and will be mentioned on the funds flow statement.  But the same would not be reflected in the cash flow statement as it does not involve cash.

So the Fund Flow Statement uses all the above four components and shows the change in them. While a cash flow statement only shows the change in cash position of the business.

Cash flow statements have largely superseded funds flow statements as measurements of a business's liquidity because cash and cash equivalents are more liquid than all other current assets included in working capital's calculation.

What is Included in a Cash Flow Statement?

The statement of cash flows uses information from the other two statements (Income Statement and Balance Sheet) to indicate cash inflows and outflows.

Title: Cash Flow Activities - Description: Operating Activities, Investing Activities, Financing ActivitiesA Cash Flow Statement comprises information on following 3 activities:

      1.  Operating Activities

      2.  Investing Activities

      3.  Financing Activities

 

 

1. Operating Activities: Operating activities include cash flows from all standard business operations. Cash receipts from selling goods and services represent the inflows. The revenues from interest and dividends are also included here. The operational expenditures are considered as outflows for this section. Although interest expenses fall under this section but the dividends are not included .Dividends are considered as a part of financing activity in financial accounting terms.

2.   Investing Activities: Investing activities include transactions with assets, marketable securities and credit instruments. The sale of property, plant and equipment or marketable securities is a cash inflow. Purchasing property, plant and equipment or marketable securities are considered as cash outflows. Loans made to borrowers for long-term use is another cash outflow. Collections from these loans, however, are cash inflows.

3.   Financing Activities: Financing activities on the statement of cash flows are much more defined in nature. The receipts come from borrowing money or issuing stock. The outflows occur when a company repays loans, purchases treasury stock or pays dividends to stockholders. As the case with other activities on the statement of cash flows depend on activities rather than actual general ledger accounts.

Table of Difference between Funds Flow Statement and Cash Flow Statement


Basis of Difference

Funds Flow Statement

Cash Flow Statement

1.

Basis of Analysis

Funds flow statement is based on broader concept i.e. working capital.

Cash flow statement is based on narrow concept i.e. cash, which is only one of the elements of working capital.

2.

Source

Funds flow statement tells about the various sources from where the funds generated with various uses to which they are put.

Cash flow statement stars with the opening balance of cash and reaches to the closing balance of cash by proceeding through sources and uses.

3.

Usage

Funds flow statement is more useful in assessing the long-range financial strategy.

Cash flow statement is useful in understanding the short-term phenomena affecting the liquidity of the business.

4.

Schedule of Changes in Working Capital

In funds flow statement changes in current assets and current liabilities are shown through the schedule of changes in working capital.

In cash flow statement changes in current assets and current liabilities are shown in the cash flow statement itself.

5.

End Result

Funds flow statement shows the causes of changes in net working capital.

Cash flow statement shows the causes the changes in cash.

6.

Principal of Accounting

Funds flow statement is in alignment with the accrual basis of accounting.

In cash flow statement data obtained on accrual basis are converted into cash basis.

 Advantages of Cash Flow Statement

1.   It shows the actual cash position available with the company between the two balance sheet dates which funds flow and profit and loss account are unable to show. So it is important to make a cash flow report if one wants to know about the liquidity position of the company.

2.   It helps the company in  accurately projecting the future liquidity position of the company enabling it  arrange for any shortfall in money by  arranging finance in advance and if there is excess than it can help the company in earning extra return by deploying excess funds.

3.   It acts like a filter and is used by many analyst and investors to judge whether company has prepared the financial statements properly or not because if there is any discrepancy in the cash position as shown by balance sheet and the cash flow statement, it means that statements are incorrect.

Disadvantages of Cash Flow Statement

1.   Since it shows only cash position, it is not possible to deduce actual profit and loss of the company by just looking at this statement.

2.   In isolation this is of no use and it requires other financial statements like balance sheet, profit and loss etc…, and therefore limiting its use.

Advantages of Fund Flow Statements

A Funds flow statement is prepared to show changes in the assets, liabilities and equity between two balance sheet dates, it is also called statement of sources and uses of funds. The advantages of such a financial statement are many fold.

Some of these are:

1.   Funds flow statement reveals the net result of Business operations done by the company during the year.

2.   In addition to the balance sheet, it serves as an additional reference for many interested parties like analysts, creditors, suppliers, government to look into financial position of the company.

3.   The Fund Flow Statement shows how the funds were raised from various sources and also how those funds were deployed by a company, therefore it is a great tool for management when it wants to know about where and from what sources funds were raised and also how those funds got utilized into the business.

4.   It reveals the causes for the changes in liabilities and assets between the two balance sheet dates therefore providing a detailed analysis of the balance sheet of the company.

5.   Funds flow statement helps the management in deciding its future course of plans and also it acts as a control tool for the management.

6.   Funds flow statement should not be looked alone rather it should be used along with balance sheet in order judge the financial position of the company in a better way.

Disadvantages of Fund Flow Statements

      Funds flow statement has many advantages; however it has some disadvantages or limitations also.

Let’s look at some of the limitations of funds flow statement.

1.   Funds Flow statement has to be used along with balance sheet and profit and loss account for inference of financial strengths and weakness of a company it cannot be used alone.

2.   Fund Flow Statement does not reveal the cash position of the company, and that is why company has to prepare cash flow statement in addition to funds flow statement.

3.   Funds flow statement only rearranges the data which is there in the books of account and therefore it lacks originality. In simple words it presents the data in the financial statements in systematic way and therefore many companies tend to avoid preparing funds flow statements.

4.   Funds flow statement is basically historic in nature, that is it indicates what happened in the past and it does not communicate anything about the future, only estimates can be made based on the past data and therefore it cannot be used the management for taking decision related to future.

We can conclude that shorter the planning period more relevant is the “Cash Flow Statement and longer the planning period more relevant is the “Fund Flow Statement”

....

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Comments..

Deepak Jain
04-Jul-2013

Please post your comments, queries and we would be happy to answer them.......

NARAYANAN NAIR
21-Jul-2013

well explained .thanks

D MOHAN
07-Aug-2013

Well explained & Very useful. Thanks a lot...

Anish P Mohan
20-Feb-2014

Itz Facilitate Understanding.. Thank You..

venkat.M
17-Aug-2013

well explained & useful to all financial students & employees. Thanks a lot....

Naveen Kumar
12-Feb-2014

Very clearly explained. Easy to understand. Thanks for providing such a nice information.

Prerak Vaishnav
02-Mar-2014

Is payment of dividends also included in the Fund flow statement as well as the cash flow statement?

Gururaj
04-Sep-2013

well cleared

vivek
18-Aug-2013

Very helpful and useful. Thanks.

T. VINU CHARLES
26-Aug-2013

Short and Simple with the root level explanation.

ravi kumawat
28-Feb-2014

good language in exam level

31-Aug-2013

31-Aug-2013

31-Aug-2013

31-Aug-2013

Bishnu Sarkar
12-Jun-2014

Very palpable to reader. Thanks !

31-Aug-2013

31-Aug-2013

01-Sep-2013

sandeep
19-Sep-2014

VERY NICE.CLEARLY EXPLAINED.CONTINUE POSTING MORE FINANCE CONCEPTS.

yousif
10-Apr-2014

can you give your mobile number

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

01-Sep-2013

shubhi agrawal
01-Aug-2014

itz facilitate learning . thanks

01-Sep-2013

Francis
17-Feb-2014

explained very well, thanks

Francis
17-Feb-2014

explained very well, thanks

01-Sep-2013

01-Sep-2013

ramesh pasham
24-Apr-2014

very good information thanks a lot.....it is useful to every one

sks
19-Sep-2013

good article

Swapnil Gangele
23-Dec-2014

well explained

BALAMBIGAINATHAN
24-Sep-2018

Good explanation.

Akshay nivin akshay
27-Oct-2018

Plse continue the simple way of accounting

Subash mani
27-Oct-2018

Two types difference explain so good

Suresh.T
08-Mar-2014

Very Simple Explinatory

01-Sep-2013

ramsunm
14-Apr-2014

need some exAMPLE

01-Sep-2013

27-Sep-2013

27-Sep-2013

27-Sep-2013

28-Sep-2013

28-Sep-2013

28-Sep-2013

01-Sep-2013

01-Sep-2013

28-Sep-2013

28-Sep-2013

28-Sep-2013

Md. enamul Haque
21-Mar-2014

Nicely m explained. It will be helpful for the manager of asset liability manageent. I would be also beneficial to the readers if an it is explained presenting two balance sheets. Many thanks

Md. enamul Haque
21-Mar-2014

Nicely m explained. It will be helpful for the manager of asset liability manageent. I would be also beneficial to the readers if an it is explained presenting two balance sheets. Many thanks

01-Sep-2013

01-Sep-2013

27-Sep-2013

28-Sep-2013

28-Sep-2013

27-Sep-2013

Md. enamul Haque
21-Mar-2014

Nicely m explained. It will be helpful for the manager of asset liability manageent. I would be also beneficial to the readers if an it is explained presenting two balance sheets. Many thanks

28-Sep-2013

28-Sep-2013

R Babu prasad
20-Sep-2013

Easy to learn and thanks to explain in details

28-Sep-2013

sai
17-Mar-2014

good explain

28-Sep-2013

28-Sep-2013

Pradeep SG
22-Oct-2013

Thanks It's usefull...

surajkumar patil
16-Feb-2014

This is much good explanation if added few examples then it would be great

28-Sep-2013

Peerless
27-Mar-2014

Difference is explained in expressive way easy in understanding. THanks a lot !!!

28-Sep-2013

28-Sep-2013

ANSHUL BHATIA
06-Jun-2014

very informative, but still more information can be added

afroz khan
30-May-2015

cash floe is to know the actual accuracy of cash amount of the firm

afroz khan
30-May-2015

cash flow is to know the actual accuracy of cash amount of the firm

sujit kumar behera
09-Dec-2013

u am satisfy with the answer.....

mukesh
09-Jun-2015

very nicely explained...keep it up

28-Sep-2013

28-Sep-2013

28-Sep-2013

Abhijit
04-Aug-2014

Comprehensively covered & neatly explained

28-Sep-2013

28-Sep-2013

ram kumar
21-Jan-2014

well explained with easy language, and very useful

28-Sep-2013

FASALURAHMAN
14-Feb-2014

Clear and very useful

Kenzu
16-Jun-2014

Like the suggested details provided. Would like to know more differences between the cash management & fund. In fact if some points specified like how they manage the funds & cash it would have been more useful. Anyways was nice reading this. Would like to get to know more on this.

NIshant kapoor
31-May-2014

Thank'ew so much sir.. exam hai aaj or notes b ni banaye the.. ab shayad pass ho jau.. ;)

Swanand Kale
21-Jul-2015

Thanks a lot for valuable inputs.

Swanand Kale
21-Jul-2015

Thanks a lot for valuable inputs.

Mohammad Saber
16-Jul-2014

Thanks it was useful and it was comprehensive explanation but if there was any example of cash flow and fund flow statement with solution, I think it would be very beautiful.

Amjath khan nani
22-Aug-2015

well very neatly explained thanks aloh

Edem
06-Aug-2014

I reckon the example about the inventory made it simple to coprehend

Edem
06-Aug-2014

I reckon the example about the inventory made it simple to comprehend. Thank you

Vishwanath
26-Sep-2014

Very Neatly explained non finance manager/non accounts manager can understand

maharoof
26-Oct-2014

Thanx for the note. Its expalins both cash and fund flow very brilliantly. Really informative. Thank you.

AMBE SAHAI
04-Nov-2014

ACTUALLY, CASH FLOW IS SMALL BROTHER OF FUND FLOW

AMBE SAHAI
04-Nov-2014

ACTUALLY, CASH FLOW IS SMALL BROTHER OF FUND FLOW

Naveen Swami
11-Jan-2015

Why interest on debenture is not treated in Fund flow statement but treated in Cash Flow Statement ?

P K Singh
23-Feb-2015

Thanks it was useful and it was comprehensive explanation, I think it would be very beautiful.

Kiran Kumara Konda
19-Mar-2015

Nice and detailed information you have shared and in a easy language.. Keep going.. Thank Q

SACHIDANANDA S HIREMATH
25-Oct-2015

needs example that too solved with narration

R.S.N.MURTHY
28-May-2015

GOOD AND ALSO TRY TO PROVIDE SOME MORE EXAMPLES PL. AND ALSO RATIO ANALYSIS PL.

shrikant kulkarni
11-Apr-2015

I learnt management accounting in in 1983 in CAIIB exam -above topic was part of the subject. I tempt to join the course of financial analysts Thank U

M.VENUMADHAVA REDDDY
02-May-2015

Regarding accounting basics, Ratio analysis and funds flow statement

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11-Dec-2015

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thanks , sir u simple language used so very nice

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I like treatment of the topic

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Excellent study material

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Get $5,500 USD every day, for six months! See how it works. What'sApp : +393512615163 I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so much testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. Email : carolblankatmcard@gmail.com Hangout : carolblankatmcard@gmail.com What'sApp : +393512615163 They also sent me the blank atm card. I have used it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. The Dark Web is giving out cards just to help the poor. Hack and take money directly from any atm machine vault with the use of an atm programmed card which runs in automatic mode.

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07-Sep-2022

Get $5,500 USD every day, for six months! See how it works. What'sApp : +393512615163 I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so much testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. Email : carolblankatmcard@gmail.com Hangout : carolblankatmcard@gmail.com What'sApp : +393512615163 They also sent me the blank atm card. I have used it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. The Dark Web is giving out cards just to help the poor. Hack and take money directly from any atm machine vault with the use of an atm programmed card which runs in automatic mode.

Official
07-Sep-2022

Get $5,500 USD every day, for six months! See how it works. What'sApp : +393512615163 I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so much testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. Email : carolblankatmcard@gmail.com Hangout : carolblankatmcard@gmail.com What'sApp : +393512615163 They also sent me the blank atm card. I have used it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. The Dark Web is giving out cards just to help the poor. Hack and take money directly from any atm machine vault with the use of an atm programmed card which runs in automatic mode.

RONDEY TYCOON
31-May-2023

I was once lured into crypto currency investment platform that I came across on Instagram. I lost about $808,000 to this evil scheme after I invested and accumulated profits, I was denied withdrawals on the specified date. I wrote to the customer support but I was given 14days so the can revert back to me and i waited no feedback, I knew I had been scammed and I started to search for a way to recover my crypto.. I considered myself fortunate, that I stumbled upon a post on the internet web about a Recovery Expert GHOST CHAMPION HACKER . I would highly recommend GHOST CHAMPION HACKER A recovery agent to anyone who wants to recover their lost funds from any scam. They are the best in the recovery and hacking business and will do anything possible to help you get your money back. I never thought it would be possible to get back crypto once it is sent but I'm super happy and grateful for the services of GHOST CHAMPION HACKER. Kindly reach out to him if you need any help. E-MAIL: Ghostchampionwizard@gmail.com , Website : https://championhacker0.wixsite.com/my-site/about

Cleo Rushent
18-Jul-2023

Hello everyone here, I want to use this opportunity to appreciate and inform you of the team of hackers at ‘’REFUND POLICY’’ after my husband and I lost $ 301, 000 to a fake cryptocurrency investment company. A few months back, we saw on Facebook an opportunity to invest in cryptocurrency in order to make huge profits from the investment. We contacted the broker who was apparently a sc^mmer posing as the account manager for the fake company. We invested a huge part of our retirement savings and business money into this company not realizing we were dealing with sc^mmers. Now when it was time for us to receive the profit from our investment, this broker continued to ask for more money for all sort of reasons, we became broke and almost felt like we were losing our lives. Fortunately, we saw an article about a recovery hacker named “REFUND POLICY” at first we were reluctant to contact them but we then did some research about their services and found out they could help us recover our money from this sc^mmers. We worked with the hacker and within 72 hours, they were able to recover all the money we had sent. I am so glad that these people didn’t get away with our funds. I will forever be grateful. This is why I am putting this here in case any one has made such mistake, it is not too late at all, you can absolutely recover your lost funds from any sc^ammer whatsoever. I am going to drop the hacker’s contact details here in case anyone needs their services and assistance. refundpolicy82 @ gmail dot com WhatsApp: +1 626 770 5974.

Ken Baldwin
23-Feb-2023

I'm Ken Baldwin, I’m aware many people like me have fallen victim to cryptocurrency scams, and I’m here to let you know that you can recover whatever amount you must have lost or invested back with the help of Spyweb Cyber Service. I had invested everything from our retirement savings account into the cryptocurrency platform and was scammed by these forex brokers, I was losing my mind when a family friend told me about Spyweb, this cryptocurrency recovery company that was able to recover our bitcoins and Ethereum in 2 days. I’m recommending Spyweb Cyber to everyone who needs to recover their cryptocurrency. Spyweb Cyber Service can be reached via Email: SPYWEB@CYBERDUDE(.)COM Email: CONTACT@SPYWEB(.)TECH

shirlee
23-Feb-2023

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Claudia Dirk
06-Oct-2023

WITH DR ISIKOLO, GETTING BACK WITH YOUR EX IS VERY MUCH POSSIBLE His website (https://isikolotemple.com) DR ISIKOLO is none to be compared in regards to having solutions to your relationship or marital problems. My name is Claudia Dirk. I have been battling with depression for a very long time knowing it's as a result of heartbreak when my boyfriend left me for another lady. I never knew he took the decision to be gone from me until months passed and I was unable to reach him. I had to contact DR ISIKOLO when I heard about him. He told me all that was needed to be done to restore the love and connections between me and my man which he did. The result started manifesting after 48 hours as he promised. This may sound weird but it is 100% true that he does not fail anyone. Worry no more and contact him now. email: isikolosolutionhome@ gmail. com or text him via WhatsApp +2348133261196

Morgan Allen
04-Nov-2023

I’ve been ripped off so many times out of desperation trying to find urgent help to track,hack and monitor my spouse cell phone remotely, finally my friend introduced me to a reliable, honest and ethical hacker who work with discretion and delivers, he does all sorts of hacks but he helped me in gaining full access to my cheating spouse Call Log, Facebook Messenger,Text messages, email,deleted messages, facebook, whatsapp, instagram and snapchat,Tinder , Telegram and other apps on the mobile device. I will forever be grateful to Allen and always recommend him to anyone with the same problem out there that is facing cheating spouse or needs a help of a hacker and need the same help to reach out to him because I already made him my permanent hacker and you can as well enjoy his services cos he always keeps to his words and never disappoint. Contact him through….. Email: ghostchampionwizard@gmail.com Telegram : https://t.me/WizardGhosthacker Request for any hacking services and also endeavor to spread the good news on how he helped you Tell him I MORGAN ALLEN referred you to them

Gupta Dwyer
14-Sep-2023

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Brajesh gupta
01-Dec-2016

It is very good source for exam

Mamu Ram
25-Oct-2016

Mind blowing. Thanks this is very usefull

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